Ratios	Sep 25	Sep 24	Sep 23	Sep 22
Liquidity Ratios
Current Ratio	―	8.21	4.40	18.94
Quick Ratio	―	8.21	4.40	18.94
Cash Ratio	―	7.88	4.31	17.93
Solvency Ratio	―	-2.21	-1.02	-8.17
Operating Cash Flow Ratio	―	-3.97	0.15	-8.12
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 2.66B	¥ 3.46B	¥ 1.13B
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.00
Debt-to-Equity Ratio	―	0.00	0.00	0.00
Debt-to-Capital Ratio	―	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00
Financial Leverage Ratio	―	1.14	1.29	1.06
Debt Service Coverage Ratio	―	0.00	-77.76	0.00
Interest Coverage Ratio	―	0.00	-57.97	0.00
Debt to Market Cap	―	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.43	0.00
Net Debt to EBITDA	―	3.51	4.19	2.32
Profitability Margins
Gross Profit Margin	―	39.83%	52.53%	71.11%
EBIT Margin	―	-122.73%	-342.98%	-440.00%
EBITDA Margin	―	-122.73%	-342.98%	-432.26%
Operating Profit Margin	―	-114.34%	-256.00%	-439.99%
Pretax Profit Margin	―	-122.73%	-342.98%	-465.53%
Net Profit Margin	―	-123.09%	-343.40%	-466.60%
Continuous Operations Profit Margin	―	-123.09%	-343.40%	-466.60%
Net Income Per EBT	―	100.29%	100.13%	100.23%
EBT Per EBIT	―	107.34%	133.97%	105.80%
Return on Assets (ROA)	―	-27.02%	-23.18%	-43.50%
Return on Equity (ROE)	―	-30.78%	-29.96%	-45.90%
Return on Capital Employed (ROCE)	―	-28.52%	-22.30%	-43.27%
Return on Invested Capital (ROIC)	―	-28.52%	-22.30%	-43.27%
Return on Tangible Assets	―	-27.02%	-23.18%	-43.50%
Earnings Yield	―	-13.58%	-8.18%	-2.62%
Efficiency Ratios
Receivables Turnover	―	12.82	5.57	2.81
Payables Turnover	―	5.18	2.52	0.85
Inventory Turnover	―	0.00	0.00	0.00
Fixed Asset Turnover	―	0.00	0.00	0.00
Asset Turnover	―	0.22	0.07	0.09
Working Capital Turnover Ratio	―	0.22	0.13	0.08
Cash Conversion Cycle	―	-42.03	-79.55	-301.86
Days of Sales Outstanding	―	28.47	65.56	130.09
Days of Inventory Outstanding	―	0.00	0.00	0.00
Days of Payables Outstanding	―	70.50	145.11	431.95
Operating Cycle	―	28.47	65.56	130.09
Cash Flow Ratios
Operating Cash Flow Per Share	―	-40.19	4.80	-14.53
Free Cash Flow Per Share	―	-41.97	-1.97	-15.51
CapEx Per Share	―	1.77	6.76	0.98
Free Cash Flow to Operating Cash Flow	―	1.04	-0.41	1.07
Dividend Paid and CapEx Coverage Ratio	―	-22.70	0.71	-14.85
Capital Expenditure Coverage Ratio	―	-22.70	0.71	-14.85
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	-2.17	0.49	-4.55
Free Cash Flow Yield	―	-24.98%	-0.48%	-2.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-7.36	-12.23	-38.18
Price-to-Sales (P/S) Ratio	―	9.06	42.00	178.14
Price-to-Book (P/B) Ratio	―	2.27	3.66	17.52
Price-to-Free Cash Flow (P/FCF) Ratio	―	-4.00	-208.51	-36.68
Price-to-Operating Cash Flow Ratio	―	-4.18	85.48	-39.15
Price-to-Earnings Growth (PEG) Ratio	―	0.23	-0.10	0.05
Price-to-Fair Value	―	2.27	3.66	17.52
Enterprise Value Multiple	―	-3.88	-8.05	-38.89
Enterprise Value	―	3.22B	8.44B	18.98B
EV to EBITDA	―	-3.88	-8.05	-38.89
EV to Sales	―	4.76	27.62	168.10
EV to Free Cash Flow	―	-2.10	-137.16	-34.62
EV to Operating Cash Flow	―	-2.19	56.23	-36.95
Tangible Book Value Per Share	―	74.15	111.90	32.47
Shareholders’ Equity Per Share	―	74.15	111.90	32.47
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	>-0.01	>-0.01
Revenue Per Share	―	18.54	9.76	3.19
Net Income Per Share	―	-22.82	-33.53	-14.90
Tax Burden	―	1.00	1.00	1.00
Interest Burden	―	1.00	1.00	1.06
Research & Development to Revenue	―	0.00	1.87	3.00
SG&A to Revenue	―	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	1.76	-0.14	0.98

PRISM BioLab Co. LTD (206A) Ratios

PRISM BioLab Co. LTD Ratios